The legislation is backed by brick-and-mortar retailers, who are required to collect and remit sales taxes from customers who purchase products in their stores. It is also supported by some large internet retailers who are already required to collect taxes in states where they have a physical presence. On the other hand, it is opposed by many smaller internet retailers who see implementing a sales tax system as overly complicated. Such legislation is also opposed by a number of conservative and anti-tax groups.

Despite Senate passage of the bill with bipartisan support, House Speaker John Boehner said last week that the House would not vote on the legislation this year.

NFIB believes construction of the Keystone XL pipeline is important for reducing America’s reliance of foreign energy and helping to lower the cost of fuels small businesses use every day. In addition, the project has the potential to create thousands of jobs that will help create and support small businesses in communities where the jobs are created.

NFIB takes a look each week at the issues affecting small business in Washington and around the country. To see more in this series visit www.nfib.com/WeekInSmallBiz.